Employment Insurance (EI)

You have to deduct EI premiums from your employees insurable earnings on every dollar up to the yearly maximum.  As an employer, you must also contribute 1.4 times the EI premium withheld for each employee.

Insurable earnings include most employment in Canada under a contract of service (employer-employee relationship).

There is no age limit for deducting EI premiums.

Forms and publications

• Employers' Guide - Payroll Deductions and Remittances (T4001)
• Employers' Guide - Taxable Benefits (T4130)
• Payroll Deductions Tables (T4032)
• Payroll Deductions Supplementary Tables (T4008)
• Payroll Deductions Formulas for Computer Programs (T4127)
• Tables on Diskette (TOD) (T4143)

Related topics

• Other publications for Canada Pension Plan and Employment Insurance (CPP/EI)
• Canada Revenue Agency and Social Development Canada's responsibilities